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2014 (4) TMI 653 - AT - Central ExciseDuty demand - Estimation of unaccounted production of sponge iron - Receipt of unaccounted iron ore - The transportation of iron ore up to the Uslapur by Railways was under the documents called Railway Receipts (RRs) issued by the Railways - Held that:- The allegation of receipt of unaccounted iron ore is based on the difference between the iron ore accounted for by the appellant company in their records and the receipt of iron ore on the basis of the RRs in the name of the appellant company or endorsed by others to them. The appellant s plea is that in respect of a number of RRs which are in their name for the reason that the iron ore had been transported in the rates assigned to them, the iron has not been received by them but has been received by others against the endorsements on the RRs by them and these facts can be clarified only when the RRs are made available to them but the same have not been made available by the department in spite of their request. Since, the department's case is based on the documents received from the railways and also recovered from the transport company, all these documents have to be supplied and non-supply of these documents would result in denial of natural justice. Similarly, when in respect of the RRs endorsed to M/s Jai Ambey Mineral it is being alleged on the basis of statement of Shri Dilip Kumar Markam that the consignments of iron ore have been transported to the factory premises of the appellant and when the request for cross examination of Shri Dilip Kumar Markam had been made, his cross examination has to be allowed - Matter remanded back - Decided in favour of assessee.
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